^ 2.02.12.22.32.42.5Both [ɕ, ʑ] and [χ, ʁ] are allophones of /χ, ʁ/. [χ, ʁ] occur after back vowels, and [ɕ, ʑ] occur in all other environments, but the voiced [ʑ] occurs only in a few words. Speakers increasingly merge [ɕ, ʑ] and [ʃ, ʒ] (Gilles & Trouvain (2013:68–69頁)).
^The alveolo-palatal fricative [ʑ] is weakened to an approximant [j] when both unstressed and intervocalic between [ə, iə, uə] and [ə, ɐ]. The approximant realization is not subjected to merging with /ʒ/.
^The /ʀ/ phoneme is realized as a trill [ʀ] when it is prevocalic within the same word and often when it is non-prevocalic in French loanwords (Gilles & Trouvain (2013:68, 71頁)).
^ 5.05.15.25.35.45.55.65.7When it is non-prevocalic within the same word, the /ʀ/ phoneme has many allophones:
after short vowels, the non-prevocalic /ʀ/ is realized as a fricative, either voiced [ʁ] or voiceless [χ], depending on whether the following consonant is voiced or voiceless;
/ʀ/ is fully absorbed into the preceding /aː/ in the non-prevocalic sequence /aːʀ/ and so Paart, Taart and waarm are pronounced [paːt], [taːt] and [vaːm], as if they were spelled Paat, Taat and waam;
after long vowels (excluding /aː/), non-prevocalic /ʀ/ is vocalized to [ɐ̯], creating the centering diphthongs [ɛːɐ̯, iːɐ̯, oːɐ̯, uːɐ̯] and, in loanwords from Standard German, also [øːɐ̯, yːɐ̯];
the unstressed, non-prevocalic orthographic sequence ⟨er⟩ corresponds to the marginal phoneme /ɐ/, although this can also be analysed as simple a sequence of /e/ and /ʀ/ (Gilles & Trouvain (2013:68, 70–71頁)).
^Apart from being the main realisation of phonemes /b, d, dz, ɡ, v, z, ʒ, dʒ/, [b, d, dz, ɡ, v, z, ʒ, dʒ] occur as word-final allophones of both /p, t, ts, k, f, s, ʃ, tʃ/ and /b, d, dz, ɡ, v, z, ʒ, dʒ/ (in this position, some scholars may analyse both of the sets as /p, t, ts, k, f, s, ʃ, tʃ/) if the next word begins with a vowel and is pronounced without a pause. [ʁ, ʑ, bv] also occur as allophones of /χ, χ, pf/ in the same environment, but [bv] does not occur in other circumstances. In this context, the final voiceless obstruents are not only voiced but also resyllabified, or moved to the onset of the first syllable of the following word. Therefore, a somewhat more phonetically-accurate transcription of sech eens would be [zəˈʑeːns] (Gilles & Trouvain (2013:68, 72頁)), but it is transcribed [zəʑ ˈeːns] instead so that it corresponds more closely to the spelling.
^[w] is an allophone of /v/ occurring after /k, ʃ, ts/ (Gilles & Trouvain (2013:69頁)). It also occurs in loanwords as a marginal phoneme.
^ 9.09.1[ə] and [e] are allophones of a single phoneme /e/. [e] appears before velar consonants and [ə] elsewhere (Gilles & Trouvain (2013:70頁)).
^Unlike in Standard German, [ə] appears in both stressed and unstressed syllables, and unstressed sequences of [ə] and a sonorant do not form syllabic sonorants (Gilles & Trouvain (2013:70–71頁)).
^ 11.011.1The short [œ] in loanwords from German and French is transcribed with ⟨ə⟩ in transcriptions of Luxembourgish as the latter is typically realized with lip rounding. The long counterpart of this sound is transcribed with ⟨œː⟩, which does not imply a difference in quality.
